Question3: A goods & Service supplier has imported a consignment from China, pl. intimate whether he is required to pay GST on the occian freight from China to Navashiva or not ? as earlier he was liable to pay in terms of Circular No.206/4/2017-Service Tax dated 13/04/2017

Answer:

The IGST is to be paid on the value of goods after charging of custom duty the provisions of custom are same you have to pay tax on import value of the goods plus custom duty (Reply dt. 11/10/2017)